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Taxation Administration,Ministry of Finance,R.O.C.Law Source Retrieving System of Taxation Laws and Regulations

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Tax Related Laws & Regulations

Tax Act:
House Tax Act
Article 7
Content:
The taxpayer of house tax shall, in thirty (30) days after the completed construction of the house, submit relevant documents to declare its current value and file its use with the local competent tax authority; the same provision applies to subsequent extension, reconstruction, transfer of ownership, or creation of Dien right of the house.
In the event of a change to the use of a house, the taxpayer shall report the change to the local competent tax authority at least forty (40) days in advance of the commencement of the collection period for each taxable year, except where the change has led to an increase in the amount of tax payable, the taxpayer shall report the change to the local competent tax authority at least forty (40) days in advance of the commencement of the collection period for the taxable year following such change. After the house tax has been assessed following such change, unless there are other changes to the house, no further such report is required. In the event of a change to the use of a house resulting in a decrease in the amount of house tax payable, if the taxpayer fails to report the change in time, the new tax rate will become applicable from the taxable year following the taxpayer’s report; where the change results in an increase of the amount of tax payable, the new tax rate will become applicable from the taxable year following the change, regardless of the taxpayer’s late or failure to report such change.
Visitor:2  Update:2024-03-01

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